Whether the supply from M/S. SSPL to M/S. X on a “Bill to Ship to” mode as per provisions of Section 10(1) (b) of IGST Act, 2017 is permissible?
Whether as per the press note dated 23.04.2018 issued in relation to the transactions of supply u/ s. 10(l)(b) of the IGST Act, 2017 the use of E-way bill in the aforesaid facts in the column of “ship to” of ultimate customer M/S. X is permissible ?
Whether in the aforesaid facts the provisions of Section 15 of the CGST Act, 2017 read with Rule 28 of CGST Rules, 2017 and in particular the second proviso to Rule 28 would apply for the value of supply for the transactions between M/S. SSPL and M/S. RSE and thereafter M/S. RSE and M/S. Goyal as all are registered persons and the transactions are business to business transactions with availability of full Input Tax Credit?
Whether the transactions between M/S. Goyal and the ultimate customer M/S. X would be covered by the provisions of Section 15 for the value of taxable supply as they are not related persons?
RULING
Para No. 6. In view of the foregoing, we rule as under:-
The supply from M/S. SSPL to M/S. X on a “Bill to Ship to” mode as per provisions of Section 10(1) (b) of IGST Act, 2017 is permissible.
The applicant can issue an e-way bill in which the ‘bill to’ will be mentioned in the name of M/S RSE/RPG whereas ‘ship to’ would be in the name of final customer i.e. M/S X.
In the aforesaid facts the provisions of Section 15 of the CGST Act, 2017 read with Rule 28 of CGST Rules, 2017 and in particular the second proviso to Rule 28 would apply for the value of supply for the transactions between M/S. SSPL and M/S. RSE with Availability of full Input Tax Credit.
The transactions between M/S Goyal and M/S X (the ultimate customer) would be covered under the provisions of Section 15 As both are unrelated persons. (as declared in submissions by the applicant).